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In early 2022, Discogs will start collecting Supply of Goods VAT on items imported into Norway and Electronic Service Fee VAT on the fees Norwegian resident sellers pay to use the Discogs platform.
Electronic Service Fee VAT
Electronic service fee VAT is assessed on Discogs’ sales fee and is paid by sellers based in Norway on domestic and international orders.
Who needs to pay the Norway Electronic Service Fee VAT?
All sellers in Norway.
How is electronic service fee VAT calculated?
Electronic Service Fee VAT is charged on the Discogs sales fee of 8%. The current Norwegian VAT rate is 25%.
Example: a Norwegian resident sells an item for 200 NOK on Discogs.
Discogs Fee Charged: 200 NOK * 8% = 16 NOK (charged as 1.83 USD)
Electronic Service Fee VAT: 16 NOK * 25% = 4 NOK (charged as 0.46 USD Total Charge: 16 NOK + 4 NOK = 20 NOK (charged as 2.29 USD)
How is electronic service fee VAT collected?
If you are a seller in Norway and you are not VAT registered, Electronic Service Fee VAT will be calculated on the total Discogs seller fee charged on all orders made during your billing month. Electronic Service Fee VAT will be included on your monthly Discogs invoice. If you are using our new PayPal Payments system, the fee and associated electronic service fee VAT will be automatically paid to Discogs at the time of buyer payment.
If you are VAT registered in Norway, you can add your VAT ID to your Seller Settings. Providing a valid Norway VAT ID means that you will report and pay your own Electronic Service Fee VAT as appropriate for your individual situation. Electronic Service Fee VAT will not appear on your order page or monthly seller invoice. Please seek advice from your Norwegian tax professional if you have any questions.
As a Seller, What Do I Need to Do?
If you’re a VAT registered Norway resident seller, please enter your Norway VAT ID in your Seller Settings. This is important to ensure the correct entity is charging, collecting, and remitting VAT; you as a seller or Discogs. VAT IDs are validated on a daily basis and you will be notified to provide a new VAT ID should your VAT ID become invalid.
Supply of Goods VAT
Norway’s supply of goods VAT is an import tax, similar to the newly introduced UK and EU supply of goods VAT schemes.
Who is impacted by Norway’s supply of goods VAT?
Sellers located outside of Norway shipping goods sold on Discogs to buyers located in Norway.
Buyers located in Norway who receive goods from Discogs sellers who are located outside of Norway. This means goods are being imported into Norway.
How is Norway’s supply of goods VAT calculated?
If the individual items in an order are each below the 3,000 NOK low value goods threshold, Discogs is required to charge and collect Norway VAT on the entire order value which is the total of the item amount plus the shipping amount.
If the individual items in an order are each greater than or equal to the NOK 3,000 low value goods threshold, the buyer will pay any VAT due on the entire order amount (item amount plus shipping amount) when the goods are delivered to them.
How is Norway’s supply of goods VAT collected?
Discogs will charge Norway supply of goods VAT on orders with individual item amounts that are less than the NOK 3,000 low value goods threshold. The supply of goods VAT amount will be added to the order total to be paid by the buyer at time of order completion. This amount is paid to the seller and will be added to the seller’s monthly Discogs invoice. For sellers using our new PayPal Payments system, supply of goods VAT that is the responsibility of Discogs the fee will be automatically paid to Discogs at the time of buyer payment.
Discogs will not charge Norway supply of goods VAT on orders with individual item amounts that are greater than or equal to the NOK 3,000 low value goods threshold. In this instance, import supply of goods VAT becomes the responsibility of the buyer and the buyer will pay VAT on the total order value (item amount plus shipping amount).
What if I am VAT registered in Norway?
If you are either a Norwegian buyer or seller and are VAT registered, enter your VAT ID in your Settings page. While this lives within the Seller Settings system, this applies to purchases as well, so rest assured you’re entering your information in the correct spot.
Supply of goods VAT will not be applied to orders or collected by Discogs when a Norwegian buyer is VAT registered and provides a valid Norwegian VAT ID. Likewise, Discogs will not charge electronic service fee VAT to Norwegian sellers who are VAT registered and provide a valid Norwegian VAT ID.
Sellers located outside of Norway shipping into Norway:
Attach Discogs commercial receipt to the outside of the packaging on all cross-border shipments. Please be sure the buyer’s address shows (rather than Discogs’ address) when folding and placing the commercial receipt on the outside of the packaging. The commercial receipt can be printed from the order page’s “Print” option.
The commercial receipt is an essential shipping and customs clearance document that provides information regarding the value of the order and whether supply of goods VAT has been charged or not (depending on the item value of each item in the order). For more information, please review our separate help document: What Is A Commercial Receipt And How Am I Required To Use It?
Please write Discogs’ VOEC number in bold letters on the outside of each package where the commercial receipt indicates Discogs has charged supply of goods VAT. Our VOEC number is our Norway VAT registration number. You can find it in the top right section of the commercial receipt starting November 1, 2021.
Please be sure to check your shipping provider and customs requirements when purchasing a shipping label. It may be that you need to submit Discogs’ VOEC number electronically before sending the package. At the time of publishing this help document, we do not yet have our VOEC number, but we will update both the commercial receipt and this document when we do.